On 1st February, 2024, Best Ltd. acquired 80% Equity shares of Cool Ltd. for ₹14,80,000. On 31st March, 2024, Best Ltd. also acquired 25% Equity shares of Good Ltd. for ₹3,80,000. The following are the balances extracted from the books of Best Ltd., Cool Ltd., and Good Ltd. as on 31st March, 2024 : ParticularsBest Ltd. Amount in ₹Cool Ltd. Amount in ₹Good Ltd. Amount in ₹ Equity Shares of ₹100 each fully paid30,00,00020,00,00010,00,000 Securities Premium-2,20,000- 9% Debentures6,30,000-2,40,000 General Reserve2,69,00084,0001,20,000 Profit & Loss Account (Credit Balance)3,26,0002,70,00050,000 Investments17,50,0006,10,000- Property, Plant, and Equipment18,90,00018,14,00012,10,000 Current Assets9,65,0005,60,0002,25,000 Trade Payable (Including Bills Payable)3,80,0004,10,00025,000 Sales and other income56,00,00038,00,00027,00,000 Raw material consumed36,50,00031,20,00022,30,000 Wages and Salaries5,07,0004,01,0002,69,000 Production expenses1,35,0001,06,00098,000 Additional information : • The Profit and Loss account of Cool Ltd. showed a credit balance of ₹30,000 on 1st April, 2023. • The General Reserve balance is brought forward from the previous year. • On 31st March, 2024, all the bills payable in Cool Ltd.'s balance sheet were acceptances in favour of Best Ltd. However, on the date, Best Ltd. held only ₹3,00,000 of these acceptances in hand, the rest having been endorsed in favour of its creditor. • Best Ltd. purchased goods costing ₹5,00,000 from Cool Ltd. on 1st June, 2023 at a price of ₹6,50,000. The entire goods remain unsold with Best Ltd. at the end of the financial year. • Best Ltd. is preparing Consolidated Financial Statements for the year ending 31.03.2024. You are required to calculate : (1) Trade Payable (Consolidated) (2) Current Assets (Consolidated) (3) Minority Interest (4) Goodwill/Capital Reserve on the acquisition of Cool Ltd.'s shares (5) Goodwill/Capital Reserve on the acquisition of Good Ltd.'s shares (6) Profit & Loss Account (Consolidated) (7) General Reserve (Consolidated) (8) Revenue from Operations (Consolidated) (9) Cost of material purchased/consumed (Consolidated)